Alok Ferro Alloys Ltd. v. DCIT (2023) 203 ITD 199 (Raipur) (Trib.)

S. 32 : Depreciation-Addition in plant and machinery-Additional depreciation-Matter remanded back to the Assessing Officer.[32(1)(iia)]

Relevant details pertaining to additions in plant and machinery had not been brought on record by assessee in claims made for additional depreciation and there was no material with respect to use of plant and machinery for year under consideration along with relevant details. Matter  remanded back to Assessing Officer to adjudicate issue afresh.  (AY. 2012-13)